发布时间 : 星期三 文章课堂操作-出口成交核算（参考资料）更新完毕开始阅读ac22ab0f844769eae009edf0
课堂操作--出口成交核算 买卖双方资料：
本公司为福建福宇土产进出口公司，本公司的全称与详细地址如下： FUJIAN FUYU NATIVE PRODUCE IMPORT & EXPORT CORP.
ADD: 18TH FLOOR, JINGHUANG BUILDING, DONGJIE ROAD, FUZHOU, CHINA
Email:ll@FUYU.com
近日本公司从因特网上获知沙特阿拉伯食品进出口公司的名称与地址，欲与之建立进出口业务关系。沙特公司的全称和详细地址如下：
SAUDI ARABIA FOODSTUFFS IMP&EXP CO., LTD.
FLAT 10G, TRADE BLDG. J—23 KINGDOM ROAD,RIYADH, SOUDI ARABIA E-MAIL: SHILID@YAHOO.COM
报价所需基本信息，并已知有关内容如下：
品名：NARCISSUS BRAND CANNED MUSHROOMS 货号、数量、包装：
3
HN1651 24ⅹ425G P&S 31.25ⅹ25ⅹ20CM/CTN 每箱毛重10.5KG 报价数量：2个CONTAINER
3
HN1652 24ⅹ850G P&S 40×36.7×20CM/CTN 每箱毛重20.5KGS 报价数量：2个CONTAINER
税率：17％增值税，出口退税率15% 汇率：8.30元人民币兑换1美元 利润率：报价15% 佣金：报价5％ 商品进价(含税)： HN1651: 86.72元/箱
HN1652: 138.75元/箱
流通费用表
单位：元 流通费用 国内运杂费 包装费 认证费 港区港杂费 商检费 垫款利息 业务费用（经营管理费） 银行费用
HN1651 1200 1600 600 900 500 800 3200 报价×0.5％ HN1652 1200 1020 600 900 500 600 2800 报价×0.5％ 出口运费（海运运费）：每个集装箱运费1750美元
保险费：110％的CIF金额加保一切险和战争险，保费率0.5％和0.2％
出口报价表 金额单位：USD 产品货号 计量单位 FOB FOBC5 HN1651 CARTON 11.17 11.87 HN1652 CARTON 17.89 19.01
CFR CFRC5 12.47 13.25 20.32 21.60 CIF CIFC5 12.58 13.38 20.51 21.81 出口还价计算
1、已知对方还价为： CFR 11.47 HN1651 CFR 18.69 HN1652
（1）如果接受客户报价，公司每箱可获利多少人民币，总利润为多少？利润率是百分之几？
（2）如果15％的利润率不变，在其它国内费用保持不变的情况下，公司能够接受的国内供货价格应为每箱多少人民币？
2、经过与国内厂商商议，两种型号罐头价格发生变动：425G罐头成为畅销品， 收购价格变为HN1651：87.06元/箱，而850G罐头销路欠佳，同意降价，即HN1652: 133.95元/箱。如果公司出口的利润率降为12%，则还盘报价为多少?
还价核算表
单位：元 商品货号 HN1651 HN1652 客户还价（美元/箱） 11.47 18.69 经客户还价后的利润额 23328 20094 经客户还价后的利润率 7.66％ 7.62％ 原国内收购价 86.72 138.75 接受客户还价维持15％78.71 125.62 利润率所需国内收购价 商议后国内收购价变为 87.06 133.95 出口还价的利润率 12％ 12％ 出口还价（美元/箱） 12.08 19.05
福宇公司出口还盘信参考答案如下：
福建福宇土产进出口公司
FUJIAN FUYU NATIVE PRODUCE IMPORT & EXPORT CORP. ADD: 18TH FLOOR, JINGHUANG BUILDING, DONGJIE ROAD,
FUZHOU, CHINA. Post Code: 350001
Tel: 0086-0591-7500033 Email: ll@fuyu.com Fax: 0086-0591-7500099 To: SAUDI ARABIA FOODSTUFFS CO., LTD. From: FUJIAN FUYU
ATTN: SHAHID
DATE: Sep16, 1999 REF-NO:
FAX: 002163226644 Dear Mr. SHAHID,
Thank you for your letter of Sep12. We very much regret to say that we can not accept your counter offer. The prices we quoted are most favorable if you take the quality into consideration. It is impossible that any other suppliers can quote lower prices than
us if their products are as good as ours in quality.
However, in order to develop our market in your area, we have decided to give you an exceptional offer as follows:
Art No. Unit price Packing Carton per 20’FCL Quantity
C.F.R JEDDAH
HN1651 US$12.08 24tins/ctn 1600 2X20’FCL
HN1652 US$19.05 24tins/ctn 850 2X20’FCL
We can guarantee shipment before Dec 15,1999. As to the payment terms, although we have considered in your integrity, our usual terms of payment by sight L/C remain unchanged in all cases with new clients. So we insist on payment by L/C at sight.
Other conditions remained unchanged. This offer is valid for 7 days.
Your early reply will be highly appreciated. BEST REGARDS, Lin Xiaoxiao
福宇收到客户订货函
SAUDI ARABIA FOODSTUFFS IMP&EXP CO., LTD. FLAT 10G, TRADE BLDG., J-23 KINGDOM ROAD, RIYADH, SOUDI ARABIA
Tel: 002163226645 Email: SHAHID@YAHOO.COM FAX: 002163226644
To: FUJIAN FUYU From: SAUDI ARABIA
ATTN: LURONG FAX: 0086-0591-7500088
DATE: Sep 21, 1999 REF-NO:
Dear Mr. Lin,
We thank you for your new quotation of Sep16, Considering it is the first deal between us, in order to establish long—term relationship with you, so we are please to give you an order for the following items on the understanding that they will be supplied from stock at the price named” Quantity Pattern No. Prices 3200 CTN HN1651 US$12.08 1700 CTN HN1652 US$19.05
(All the prices are C.F.R JEDDAH)
We expect to find a good market for the above and hope to place further and large orders with you in the near further.
Yours truly,
SHAHID
成交函
福建福宇土产进出口公司
FUJIAN FUYU NATIVE PRODUCE IMPORT & EXPORT CORP. ADD: 18TH FLOOR, JINGHUANG BUILDING, DONGJIE ROAD,
FUZHOU, CHINA. Post Code: 350001
Tel: 0086-0591-7500033 Email: ll@fuyu.com Fax: 0086-0591-7500099 To: SAUDI ARABIA FOODSTUFFS CO., LTD. From: FUJIAN FUYU
ATTN: SHAHID
DATE: Sep27, 1999 REF-NO:
FAX: 002163226644 Dear Mr SHAHID,
Thank you for your order of Nov.1 after our friendly negotiation. This shows your confidence on us.
We can assure you of the high quality as well as the punctual delivery so long as the relative L/C reaches our end in time. We suppose the conclusion of this transaction will lead to more business in future.
Enclosed is our Sales Confirmation No.17942 in duplicate. Please countersign it and return one copy for our file.
We really appreciate any comments on our products and we are looking forward to your specific inquiries.
Yours sincerely, Lin Xiaoxiao